В точка 1.9 от СПР „Development Costs“ означава „the costs incurred pursuant to Section 3 related to the performance of activities by a Party under the Development Program, including but not limited to any and all costs incurred by a Party in the course of developing Derivative Works“.
Društvo Amazon ilustrira taj argument upućivanjem na porezna rješenja koja je izdao Luksemburg i objavio ICIJ.